(1)

Notwithstanding anything contained in section 31, if any person who has been convicted of the commission of, or attempt to commit, or abetment of, or criminal conspiracy to commit, any of the offences punishable under section 19, section 24, section 27A and for offences involving commercial quantity of any narcotic drug or psychotropic substance is subsequently convicted of the commission of, or attempt to commit, or abetment of, or criminal conspiracy to commit, an offence relating to —

(2)

where any person is convicted by a competent court of criminal jurisdiction outside India under any law corresponding to the provisions of section 19, section 24 or section 27A and for offences involving commercial quantity of any narcotic drug or psychotropic substance, such person, in respect of such conviction, shall be dealt with for the purposes of sub-section (1) as if he had been convicted by a court in India.